Civic Intelligence

Logan County Humane Society Inc.

990 • Fiscal year 2016 • EIN 61-1139980

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

PO Box 1001Russellville, KY 42276

(270) 726-2186

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

44th percentile

0.9%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

86th percentile

$28,776

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-42%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$246,560

Up $37,591 (+18%) from 2015

Net Assets

$207,697

No earlier filing loaded for comparison.

Liabilities

Up

$38,863

Up $38,863 from 2015

Revenue

Down

$232,173

Down $170,074 (-42%) from 2015

Expenses

Up

$230,192

Up $1,150 (+0.5%) from 2015

Net Income

Down

$1,981

Down $171,224 (-99%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $2,535Liabilities 2011: $02011Assets 2012: -$5,461Liabilities 2012: $02012Assets 2013: $6,543Liabilities 2013: $02013Assets 2014: $5,182Liabilities 2014: $02014Assets 2015: $208,969Liabilities 2015: $02015Assets 2016: $246,560Liabilities 2016: $38,863Net Assets 2016: $207,6972016Assets 2017: $262,593Liabilities 2017: $27,212Net Assets 2017: $235,3812017Assets 2019: $177,790Liabilities 2019: $26,823Net Assets 2019: $150,9672019Assets 2020: $188,702Liabilities 2020: $94,919Net Assets 2020: $93,7832020Assets 2021: $79,498Liabilities 2021: $18,369Net Assets 2021: $61,1292021Assets 2022: $135,630Liabilities 2022: $12,004Net Assets 2022: $123,6262022Assets 2023: $135,614Liabilities 2023: $7,003Net Assets 2023: $128,6112023Assets 2024: $103,759Liabilities 2024: $3,434Net Assets 2024: $100,3252024

Highlighted filing

2016

Assets$246,560
Liabilities$38,863
Net Assets$207,697

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $137,670Expenses 2011: $141,771Net Income 2011: -$4,1012011Revenue 2012: $130,334Expenses 2012: $137,931Net Income 2012: -$7,5972012Revenue 2013: $126,620Expenses 2013: $125,138Net Income 2013: $1,4822013Revenue 2014: $133,197Expenses 2014: $134,558Net Income 2014: -$1,3612014Revenue 2015: $402,247Expenses 2015: $229,042Net Income 2015: $173,2052015Revenue 2016: $232,173Expenses 2016: $230,192Net Income 2016: $1,9812016Revenue 2017: $221,395Expenses 2017: $193,711Net Income 2017: $27,6842017Revenue 2019: $221,406Expenses 2019: $263,163Net Income 2019: -$41,7572019Revenue 2020: $205,522Expenses 2020: $262,706Net Income 2020: -$57,1842020Revenue 2021: $178,892Expenses 2021: $247,023Net Income 2021: -$68,1312021Revenue 2022: $309,433Expenses 2022: $246,936Net Income 2022: $62,4972022Revenue 2023: $388,876Expenses 2023: $383,891Net Income 2023: $4,9852023Revenue 2024: $223,694Expenses 2024: $250,935Net Income 2024: -$27,2412024

Highlighted filing

2016

Revenue$232,173
Expenses$230,192
Net Income$1,981
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$236,026
Mission and Program Overview

Mission

Our mission and vision is to provide a safe haven for animals in transition, serve as an advocate for animals and their people, work to end animal overpopulation, and educate the public about compassion and responsibility towards all animals.

To improve the lives of companion animals in the community and find permanent and loving adoptive homes for the cats and dogs in our care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$29,321$184,006▲ $154,685
Land, Buildings, and Equipment, Net-$34,549-
Cash and Non-Interest-Bearing Accounts$178,398$26,845▼ $151,553
Accounts Receivable-$1,160-
Total Assets$207,719$246,560▲ $38,841
Liabilities
Unsecured Notes Loans Payable-$32,493-
Accounts Payable and Accrued Expenses-$6,370-
Total Liabilities$0$38,863▲ $38,863
Net Assets / Fund Balance
Unrestricted Net Assets$207,719$207,697▼ $22
Total Net Assets Fund Balance$207,719$207,697▼ $22
Total Liabilities and Net Assets / Fund Balance$207,719$246,560▲ $38,841

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,549$2,646$37,195
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracy MoserExecutive DiFT$28,776$28,776
Amanda CastilleExecutive DiFT$6,558$6,558
Connie CampbellTreasurerPT$1,441$1,441

Board Members and Trustees

NameTitle
Linda LockhartPresident
Craig BeadnellBoard Member
Jack WhippleBoard Member
Jo OrangeBoard Member
Cynthia Lynn MillerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$183,744
Program Service Revenue
$41,315
Investment Income
$102
Other Revenue
$7,012
All Other Contributions
$10,000
Change in Net Assets
$1,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,679
Other Expenses$98,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,689$14,063-$93,752
Fees for Services Other$64,119--$64,119
Current Officers, Directors, Trustees, and Key Employees$26,575$4,689-$31,264
Occupancy$14,797$2,611-$17,408
Payroll Taxes$3,791$2,872-$6,663
Office Expenses$4,874$860-$5,734
Insurance$3,064$1,639-$4,703
Depreciation Depletion$2,646--$2,646
Fees for Services Legal$2,066--$2,066
Interest$1,837--$1,837
Total Functional Expenses$203,458$26,734$0$230,192
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,349
Fundraising Direct Expenses$3,853
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Connie campbell cynthia lynn miller treasurer secretary married

Form 990, Page 6, Part VI, Line 4

No person who derives his/her livelihood or any significant income from the purchase, sale, use, care, or commercial exploitation of animals may be a director. Created an employee handbook implemented an open door policy that takes employee concerns and problems seriously. The company values each employee and strives to provide a positive work experience. Employees are encouraged to bring any workplace concerns or problems they might have or know about to their supervisor or some other member of management.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the treasurer before being sent to the board via email for final approval prior to submission to the irs

Form 990, Page 6, Part VI, Line 12C

The organization's bylaws state that no person deemed by the majority of the board of directors to have a conflict of interest pertaining to the humane society can serve as a director.

Form 990, Page 6, Part VI, Line 15A

Officer compensation is discussed during board meetings and based on budgeted allowances. The board approves all compensation.

Form 990, Page 6, Part VI, Line 15B

Compensation for the treasurer is discussed and approved by the board based on budget allowances and industry standards.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Logan County Humane Society
EIN
61-1139980
Phone
2707262186
Address
PO BOX 1001, RUSSELLVILLE, KY 42276

Signing Officer

Name
Connie Campbell
Title
Treasurer
Phone
2707262186
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Lockhart
Formed
1988
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
25
Volunteers
10

Preparer

Firm
Scarbrough CPA Psc
Address
709 E 4TH ST, RUSSELLVILLE, KY 42276-1301
Preparer
Cathy Scarbrough CPA
Phone
2707259621
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission and vision is to provide a safe haven for animals in transition, serve as an advocate for animals and their people, work to end animal overpopulation, and educate the public about compassion and responsibility towards all animals.

Form 990, Part IX, Line 11G

General supplies 1,255 0 0 medical exp 49,596 0 0 rescue transport cost 2,360 0 0 uniforms 240 0 0 training 2,259 0 0 vehicle 3,650 0 0 maint & supplies 4,129 0 0 cleaning supplies 144 0 0 cell phone 486 0 0

Raw XML Appendix362 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt034549
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02646
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034549
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION AND VISION IS TO PROVIDE A SAFE HAVEN FOR ANIMALS IN TRANSITION, SERVE AS AN ADVOCATE FOR ANIMALS AND THEIR PEOPLE, WORK TO END ANIMAL OVERPOPULATION, AND EDUCATE THE PUBLIC ABOUT COMPASSION AND RESPONSIBILITY TOWARDS ALL ANIMALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONNIE CAMPBELL CYNTHIA LYNN MILLER TREASURER SECRETARY MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO PERSON WHO DERIVES HIS/HER LIVELIHOOD OR ANY SIGNIFICANT INCOME FROM THE PURCHASE, SALE, USE, CARE, OR COMMERCIAL EXPLOITATION OF ANIMALS MAY BE A DIRECTOR. CREATED AN EMPLOYEE HANDBOOK IMPLEMENTED AN OPEN DOOR POLICY THAT TAKES EMPLOYEE CONCERNS AND PROBLEMS SERIOUSLY. THE COMPANY VALUES EACH EMPLOYEE AND STRIVES TO PROVIDE A POSITIVE WORK EXPERIENCE. EMPLOYEES ARE ENCOURAGED TO BRING ANY WORKPLACE CONCERNS OR PROBLEMS THEY MIGHT HAVE OR KNOW ABOUT TO THEIR SUPERVISOR OR SOME OTHER MEMBER OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE TREASURER BEFORE BEING SENT TO THE BOARD VIA EMAIL FOR FINAL APPROVAL PRIOR TO SUBMISSION TO THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BYLAWS STATE THAT NO PERSON DEEMED BY THE MAJORITY OF THE BOARD OF DIRECTORS TO HAVE A CONFLICT OF INTEREST PERTAINING TO THE HUMANE SOCIETY CAN SERVE AS A DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER COMPENSATION IS DISCUSSED DURING BOARD MEETINGS AND BASED ON BUDGETED ALLOWANCES. THE BOARD APPROVES ALL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR THE TREASURER IS DISCUSSED AND APPROVED BY THE BOARD BASED ON BUDGET ALLOWANCES AND INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GENERAL SUPPLIES 1,255 0 0 MEDICAL EXP 49,596 0 0 RESCUE TRANSPORT COST 2,360 0 0 UNIFORMS 240 0 0 TRAINING 2,259 0 0 VEHICLE 3,650 0 0 MAINT & SUPPLIES 4,129 0 0 CLEANING SUPPLIES 144 0 0 CELL PHONE 486 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026734
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203458
IRS990/TotalFunctionalExpensesGrp/TotalAmt0230192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt038863
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt038863
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0207719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0207697
IRS990/TotalProgramServiceExpensesAmt0203458
IRS990/TotalProgramServiceRevenueAmt041315
IRS990/TotalReportableCompFromOrgAmt036775
IRS990/TotalRevenueGrp/ExclusionAmt0496
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232173
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0207719
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0246560
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0207719
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt032493
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0653 ARMSTRONG ST
IRS990/USAddress/CityNm0RUSSELLVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042276
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LOGANCOHUMANE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CONNIE CAMPBELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02707262186
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN COUNTY HUMANE SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0611139980
ReturnHeader/Filer/PhoneNum02707262186
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1001
ReturnHeader/Filer/USAddress/CityNm0RUSSELLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042276
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611317553
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCARBROUGH CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0709 E 4TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RUSSELLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0422761301
ReturnHeader/PreparerPersonGrp/PhoneNum02707259621
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHY SCARBROUGH CPA
ReturnHeader/ReturnTs02016-11-14T08:11:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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